Journal Press India^®

Author Details ( * ) denotes Corresponding author

Signifying the spirit of co-operative federalism, Goods and Services Tax(GST) has been a historic and game-changing tax reform aimed at improving governance, strengthening tax institutions, and imparting buoyancy to the tax base in India. This paper examines the implementation of GST with special reference to the e-commerce sector. Since the e-commerce sector is becoming a significant sector for the India economy, the paper attempts to understand the clarity of tax provisions with regard to this sector. It is observed that due to differential practices of states regarding treatment of e-commerce operators during the pre-GST period, there was a lot of confusion and ambiguity. Under GST, however, there are clear-cut provisions applicable to e-commerce sector on all-India basis and there is no complication regarding inter-state movement of goods.

Keywords

Goods and Services Tax(GST); E-commerce; Buoyancy; CENVAT.

1. Central Goods and Services Tax (CGST) Act, 2017.
2. Empowered Committee of State Finance Ministers. (2008). A model and roadmap for Goods and Services Tax in India. New Delhi.
3. Empowered Committee of State Finance Ministers. (2009). First Discussion Paper on Goods and Services Tax in India. New Delhi, November 10.
4. Government of India, Ministry of Law and Justice. Constitution of India (As on July 31, 2018).
5. Government of India. (2017). GST: Concept and Status. Central Board of Excise and Customs (CBEC), May 1, 2019.
6. National Council of Applied Economic Research. (2009). Moving to Goods and Services Tax in India: Impact on India’s Growth and International Trade. Prepared for the Thirteenth Finance Commission Government of India, Working Paper Number. 103, December.
7. Rao, K. (2014). Revenue implications of GST and estimation of revenue neutral rate: Estimates for 2011-12. New Delhi: National Institute of Public Finance and Policy.